2011 (2) TMI 616

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..... iled by the revenue challenging the order passed by the Appellate Tribunal [2010 (17) S.T.R. 346 (Tri. - Bang.)] holding that no service tax is payable in respect of services rendered by the assessee as it does not fall within the category of 'port service'. 2. Therefore the question for consideration in this appeal is whether the impugned activities which were not required to be provided by .....

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